(a) The district may not impose a hotel occupancy tax unless the city consents to the imposition.(b) The district may impose the hotel occupancy tax for:(1) any purpose authorized under Chapter 351, Tax Code; or(2) the construction, operation, or maintenance of a sports-related facility of the district if the city is authorized to impose the tax under Section 351.002, Tax Code, for that purpose that:(A) has a notable impact on tourism and hotel activity; and(B) is available to the public. Added by Acts 2019, 86th Leg., R.S., Ch. 473 (H.B. 4694), Sec. 1, eff. June 7, 2019.
Texas Legal Code